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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-20 Dye added to exempted special fuel.
Universal Citation: SD Codified L § 10-47B-20 (2017)
10-47B-20. Dye added to exempted special fuel. Special fuel exempted under subdivision 10-47B-19(3) shall have dye added to it at or before the time of withdrawal at a terminal or refinery rack. At the option of the supplier, the dye added may be either:
(1) Dye required to be added pursuant to United States Environmental Protection Agency requirements; or
(2) Dye with specifications and amounts as required by the Internal Revenue Service.
Source: SL 1995, ch 71, ยง 20.
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